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V3161-21 ·21 December 2021 ·consulta-vinculante Medium impact
Tax

Supplementary IRPF tax return required for FOGASA income attributable to the previous tax year

A worker enquired whether amounts received from FOGASA should be declared in the tax year they became due (2018) and whether withholdings and social security contributions could be included. The DGT ruled that a supplementary tax return must be filed for the gross income, but withholdings cannot be included if FOGASA was not obliged to apply them.

In 6 key points

How it affects those involved

Taxpayers receiving payments from FOGASA must ensure income is attributed to the correct tax year and may be unable to claim withholdings if they were not applied at source.

Lifecycle

2021-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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